2006 (4) TMI 43

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al Order No. A/903/WZB/C-IV/SMB/2006 - Dated:- 12-4-2006 - Order per T. Anjaneyulu: Heard both sides. 2. The department is in appeal. The issue involved in the appeal is that the goods like M.S. Angles, M.S. Channels, Chequered Plates, H.R. Plates, H.R. Chequered Coil, falling under Chapter Heading No. 72.08 of the Central Excise Tariff Act, 1985 are the capital goods within the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... resaid ruling, I am fully convinced that the disputed goods were used in the erection of factory sheds and they are immovable items. These sheds are located within the factory, as noted in the impugned order. Therefore, I do not find any valid grounds to interfere with the impugned order passed by the Commissioner (Appeals). Thus I find no merits in the revenue's appeal. Accordingly the appeal is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X